Section 11312 Of Article 4. Estimated And Escaped Assessments From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 2. >> Article 4.

. After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the person at his address as it appears in the records of the board.